id	sid	eid	entity	type
gujaf-76	1	1	gusau journal of accounting	ORG
gujaf-76	1	2	2	CARDINAL
gujaf-76	1	3	3, april	DATE
gujaf-76	1	4	2021	CARDINAL
gujaf-76	1	5	1	CARDINAL
gujaf-76	1	6	2	CARDINAL
gujaf-76	1	7	3, april	DATE
gujaf-76	1	8	2021	CARDINAL
gujaf-76	1	9	2756-665x	CARDINAL
gujaf-76	1	10	social sciences	ORG
gujaf-76	1	11	federal university gusau	ORG
gujaf-76	1	12	zamfara state	GPE
gujaf-76	1	13	nigeria gusau journal of accounting	ORG
gujaf-76	1	14	2	CARDINAL
gujaf-76	1	15	3, april	DATE
gujaf-76	1	16	2021 2	CARDINAL
gujaf-76	1	17	nigeria	GPE
gujaf-76	1	18	yazid kabir ibrahim department	PERSON
gujaf-76	1	19	zamfara state	GPE
gujaf-76	1	20	nigeria	GPE
gujaf-76	2	1	ahmed nma mohammed	PERSON
gujaf-76	2	2	phd department of accounting nigerian defence academy	ORG
gujaf-76	2	3	kaduna nigeria	GPE
gujaf-76	2	4	samuel eniola	PERSON
gujaf-76	2	5	phd department of accounting nigerian defence academy	ORG
gujaf-76	2	6	kaduna nigeria	GPE
gujaf-76	3	1	nasiru abdussalam kaoje	PERSON
gujaf-76	3	2	phd department of accounting	ORG
gujaf-76	4	1	danfodiyo university	ORG
gujaf-76	4	2	sokoto kaoje73@gmail.ccom	PERSON
gujaf-76	4	3	umar farouk	PERSON
gujaf-76	4	4	zamfara state	GPE
gujaf-76	4	5	nigeria elfaroukumar@fugusau.edu.ng	ORG
gujaf-76	5	1	the united nations sustainable development	ORG
gujaf-76	6	1	nigeria	GPE
gujaf-76	7	1	nigerian	NORP
gujaf-76	8	1	12	CARDINAL
gujaf-76	8	2	nigeria	GPE
gujaf-76	10	1	january 2009	DATE
gujaf-76	10	2	up to	CARDINAL
gujaf-76	10	3	31	CARDINAL
gujaf-76	10	4	december 2019	DATE
gujaf-76	11	1	annual	DATE
gujaf-76	12	1	five	CARDINAL
gujaf-76	15	1	annual	DATE
gujaf-76	16	1	annual	DATE
gujaf-76	17	1	13	CARDINAL
gujaf-76	19	1	nigeria	GPE
gujaf-76	20	1	nigerian	NORP
gujaf-76	22	1	mailto:yazidkabirdabai@gmail.com gusau journal of accounting	ORG
gujaf-76	22	2	2	CARDINAL
gujaf-76	22	3	3, april	DATE
gujaf-76	22	4	2021	CARDINAL
gujaf-76	27	1	2010	DATE
gujaf-76	30	1	sr	ORG
gujaf-76	32	1	fp	ORG
gujaf-76	36	1	abbas & olatoro	ORG
gujaf-76	36	2	2018	DATE
gujaf-76	37	1	sr	ORG
gujaf-76	37	2	one	CARDINAL
gujaf-76	37	3	annual	DATE
gujaf-76	38	1	the united nations’ sustainable development goals	ORG
gujaf-76	40	1	2011	DATE
gujaf-76	43	1	the beginning of the year 2000	DATE
gujaf-76	43	2	2007	DATE
gujaf-76	43	3	al.	PERSON
gujaf-76	43	4	2009	DATE
gujaf-76	44	1	the gusau journal of accounting	ORG
gujaf-76	44	2	2	CARDINAL
gujaf-76	44	3	3, april	DATE
gujaf-76	44	4	2021 4	DATE
gujaf-76	45	1	the securities and exchange commission	ORG
gujaf-76	45	2	sec	ORG
gujaf-76	45	3	the environmental protection agency	ORG
gujaf-76	45	4	epa	ORG
gujaf-76	47	1	2017	DATE
gujaf-76	49	1	nigeria	GPE
gujaf-76	49	2	fp	ORG
gujaf-76	49	3	agu	ORG
gujaf-76	49	4	amedu	ORG
gujaf-76	49	5	2018	DATE
gujaf-76	49	6	sr	ORG
gujaf-76	49	7	nigeria	GPE
gujaf-76	49	8	kabir et al	PERSON
gujaf-76	50	1	2019	DATE
gujaf-76	50	2	nigerian	NORP
gujaf-76	52	1	2018	DATE
gujaf-76	52	2	nigeria	GPE
gujaf-76	52	3	ndukwe	ORG
gujaf-76	52	4	nwakanma (	ORG
gujaf-76	52	5	2018	DATE
gujaf-76	52	6	34	CARDINAL
gujaf-76	52	7	nigerian	NORP
gujaf-76	55	1	nigerian	NORP
gujaf-76	58	1	nigeria	GPE
gujaf-76	59	1	nigeria	GPE
gujaf-76	60	1	2	CARDINAL
gujaf-76	62	1	2013	DATE
gujaf-76	63	1	amacha & dastane	ORG
gujaf-76	63	2	2017	DATE
gujaf-76	64	1	sr	ORG
gujaf-76	64	2	atu, 2013	ORG
gujaf-76	65	1	kowal	PERSON
gujaf-76	65	2	2016	DATE
gujaf-76	65	3	sr	ORG
gujaf-76	67	1	2	CARDINAL
gujaf-76	67	2	3, april	DATE
gujaf-76	67	3	2021 5	DATE
gujaf-76	68	1	sr	ORG
gujaf-76	69	1	2013	DATE
gujaf-76	70	1	asuquoa et al	PERSON
gujaf-76	71	1	2018	DATE
gujaf-76	74	1	2007	DATE
gujaf-76	75	1	2019	DATE
gujaf-76	77	1	2015	CARDINAL
gujaf-76	82	1	2016	DATE
gujaf-76	85	1	hubbard	PERSON
gujaf-76	85	2	2009	DATE
gujaf-76	88	1	2018	DATE
gujaf-76	89	1	2012	DATE
gujaf-76	91	1	kabajeh et al.	PERSON
gujaf-76	91	2	2012	DATE
gujaf-76	92	1	freeman	PERSON
gujaf-76	92	2	1984	DATE
gujaf-76	92	3	freeman	ORG
gujaf-76	92	4	1984	DATE
gujaf-76	96	1	hoffmann	PERSON
gujaf-76	96	2	2011	DATE
gujaf-76	96	3	2	CARDINAL
gujaf-76	96	4	3, april	DATE
gujaf-76	96	5	2021 6	CARDINAL
gujaf-76	98	1	freeman	PERSON
gujaf-76	98	2	reed	PERSON
gujaf-76	101	1	deegan	ORG
gujaf-76	101	2	2000	DATE
gujaf-76	102	1	ferrell et al.	ORG
gujaf-76	102	2	2010	DATE
gujaf-76	103	1	sr	ORG
gujaf-76	104	1	2012	DATE
gujaf-76	105	1	martirosyan	NORP
gujaf-76	105	2	2013	DATE
gujaf-76	108	1	sr	ORG
gujaf-76	108	2	ndukwe	PERSON
gujaf-76	108	3	nwakanma (	ORG
gujaf-76	108	4	2018	DATE
gujaf-76	110	1	34	CARDINAL
gujaf-76	110	2	nigerian	NORP
gujaf-76	110	3	2011-2015	DATE
gujaf-76	111	1	23	CARDINAL
gujaf-76	116	1	2018	DATE
gujaf-76	116	2	nigeria	GPE
gujaf-76	117	1	five-year	DATE
gujaf-76	117	2	2012-2016	DATE
gujaf-76	119	1	three	CARDINAL
gujaf-76	119	2	five-year	DATE
gujaf-76	120	1	gusau journal of accounting	ORG
gujaf-76	120	2	2	CARDINAL
gujaf-76	120	3	3, april	DATE
gujaf-76	120	4	2021 7	DATE
gujaf-76	120	5	agu	ORG
gujaf-76	120	6	amedu	ORG
gujaf-76	120	7	2018	DATE
gujaf-76	120	8	sr	ORG
gujaf-76	120	9	nigeria	GPE
gujaf-76	121	1	annual	DATE
gujaf-76	121	2	seven	CARDINAL
gujaf-76	121	3	7	CARDINAL
gujaf-76	121	4	2012	DATE
gujaf-76	121	5	2017	DATE
gujaf-76	125	1	nigerian	NORP
gujaf-76	126	1	nigeria	GPE
gujaf-76	128	1	2017	CARDINAL
gujaf-76	128	2	95	CARDINAL
gujaf-76	128	3	the years 2015-2016	DATE
gujaf-76	129	1	sr	ORG
gujaf-76	130	1	sr	ORG
gujaf-76	130	2	roe, roa	LOC
gujaf-76	130	3	the next year	DATE
gujaf-76	132	1	sr	ORG
gujaf-76	133	1	sr	ORG
gujaf-76	135	1	kasbun et al	PERSON
gujaf-76	136	1	2016	CARDINAL
gujaf-76	136	2	malaysia	GPE
gujaf-76	137	1	sr	ORG
gujaf-76	137	2	roe	PRODUCT
gujaf-76	139	1	siew et al	PERSON
gujaf-76	140	1	2013	DATE
gujaf-76	141	1	esg	ORG
gujaf-76	146	1	amer	PERSON
gujaf-76	146	2	othman	PERSON
gujaf-76	146	3	2012	DATE
gujaf-76	146	4	100	CARDINAL
gujaf-76	146	5	2008	DATE
gujaf-76	146	6	four	CARDINAL
gujaf-76	147	1	sr	ORG
gujaf-76	148	1	2008	DATE
gujaf-76	148	2	one-year	DATE
gujaf-76	148	3	sr	ORG
gujaf-76	149	1	gusau journal of accounting	ORG
gujaf-76	149	2	2	CARDINAL
gujaf-76	149	3	3, april	DATE
gujaf-76	149	4	2021 8	DATE
gujaf-76	149	5	kabir et al	PERSON
gujaf-76	150	1	2019	DATE
gujaf-76	150	2	nigerian	NORP
gujaf-76	151	1	12	CARDINAL
gujaf-76	152	1	8	CARDINAL
gujaf-76	152	2	annual	DATE
gujaf-76	152	3	2014-2018	DATE
gujaf-76	152	4	annual	DATE
gujaf-76	153	1	13	CARDINAL
gujaf-76	157	1	motwani	PERSON
gujaf-76	157	2	pondya	PERSON
gujaf-76	157	3	2016	CARDINAL
gujaf-76	158	1	osr	ORG
gujaf-76	158	2	4	CARDINAL
gujaf-76	159	1	roe	PRODUCT
gujaf-76	159	2	pbt	PERSON
gujaf-76	159	3	103	CARDINAL
gujaf-76	160	1	six-year	DATE
gujaf-76	160	2	2009	DATE
gujaf-76	160	3	2015	DATE
gujaf-76	161	1	sr	ORG
gujaf-76	163	1	monokaran et al	PERSON
gujaf-76	164	1	2018	DATE
gujaf-76	164	2	annual	DATE
gujaf-76	164	3	malaysian	NORP
gujaf-76	164	4	a period of	DATE
gujaf-76	164	5	9 years	DATE
gujaf-76	164	6	2008-2017	DATE
gujaf-76	166	1	csr	ORG
gujaf-76	166	2	roe	PERSON
gujaf-76	167	1	csr	ORG
gujaf-76	167	2	fp	ORG
gujaf-76	167	3	csr	ORG
gujaf-76	168	1	csr	ORG
gujaf-76	168	2	roe & eps	ORG
gujaf-76	169	1	malaysia	GPE
gujaf-76	170	1	burhan	PERSON
gujaf-76	170	2	2012	DATE
gujaf-76	170	3	sr	ORG
gujaf-76	170	4	32	CARDINAL
gujaf-76	170	5	the indonesian stock exchange	ORG
gujaf-76	170	6	2006-2009	DATE
gujaf-76	173	1	gri sr	ORG
gujaf-76	175	1	indonesian	NORP
gujaf-76	176	1	sr	ORG
gujaf-76	178	1	only 4 year	DATE
gujaf-76	179	1	3	CARDINAL
gujaf-76	179	2	models gusau journal of accounting	ORG
gujaf-76	179	3	2	CARDINAL
gujaf-76	179	4	3, april	DATE
gujaf-76	179	5	2021 9	DATE
gujaf-76	180	1	12	CARDINAL
gujaf-76	180	2	nigeria	GPE
gujaf-76	180	3	2009	DATE
gujaf-76	180	4	2019	DATE
gujaf-76	182	1	january 2009	DATE
gujaf-76	182	2	up to	CARDINAL
gujaf-76	182	3	31	CARDINAL
gujaf-76	182	4	december 2019	DATE
gujaf-76	183	1	annual	DATE
gujaf-76	184	1	five	CARDINAL
gujaf-76	185	1	annual	DATE
gujaf-76	186	1	13	CARDINAL
gujaf-76	188	1	2018	DATE
gujaf-76	188	2	burhan	PERSON
gujaf-76	188	3	2012	DATE
gujaf-76	189	1	μ1	CARDINAL
gujaf-76	189	2	1	CARDINAL
gujaf-76	190	1	2	CARDINAL
gujaf-76	191	1	3	CARDINAL
gujaf-76	192	1	2018	DATE
gujaf-76	193	1	burhan &	ORG
gujaf-76	193	2	2012	DATE
gujaf-76	193	3	2019	DATE
gujaf-76	195	1	burhan &	ORG
gujaf-76	195	2	2012	DATE
gujaf-76	195	3	bowers	ORG
gujaf-76	195	4	2010	DATE
gujaf-76	195	5	2019	DATE
gujaf-76	197	1	2018	DATE
gujaf-76	198	1	burhan &	ORG
gujaf-76	198	2	2012	DATE
gujaf-76	199	1	gunarsih & ismawati	ORG
gujaf-76	199	2	2018	DATE
gujaf-76	199	3	kasbun et al	PERSON
gujaf-76	199	4	2019	DATE
gujaf-76	201	1	2019	DATE
gujaf-76	202	1	2012	DATE
gujaf-76	202	2	yahaya	PERSON
gujaf-76	202	3	2018	DATE
gujaf-76	203	1	β1-4	CARDINAL
gujaf-76	204	1	4	CARDINAL
gujaf-76	207	1	gusau journal of accounting	ORG
gujaf-76	207	2	2	CARDINAL
gujaf-76	207	3	3, april	DATE
gujaf-76	207	4	2021 10	DATE
gujaf-76	207	5	1	CARDINAL
gujaf-76	209	1	max roa	PERSON
gujaf-76	209	2	.005	CARDINAL
gujaf-76	209	3	.222	CARDINAL
gujaf-76	209	4	.375	CARDINAL
gujaf-76	209	5	1.262	CARDINAL
gujaf-76	209	6	13	CARDINAL
gujaf-76	209	7	2020	DATE
gujaf-76	209	8	3	CARDINAL
gujaf-76	210	1	0.006	CARDINAL
gujaf-76	210	2	0.147	CARDINAL
gujaf-76	211	1	nigeria	GPE
gujaf-76	211	2	0.6%	PERCENT
gujaf-76	212	1	0.6kobo	CARDINAL
gujaf-76	213	1	0.147	CARDINAL
gujaf-76	213	2	some years	DATE
gujaf-76	215	1	some years	DATE
gujaf-76	216	1	16.2%	PERCENT
gujaf-76	217	1	0.507	CARDINAL
gujaf-76	217	2	0.134	CARDINAL
gujaf-76	217	3	about 50.7%	PERCENT
gujaf-76	218	1	0.222	CARDINAL
gujaf-76	218	2	higher than 22.2%	PERCENT
gujaf-76	218	3	77.8%	PERCENT
gujaf-76	219	1	0.108	CARDINAL
gujaf-76	219	2	10.8%	PERCENT
gujaf-76	220	1	0.125	CARDINAL
gujaf-76	221	1	0	CARDINAL
gujaf-76	221	2	a particular year	DATE
gujaf-76	222	1	0.558	CARDINAL
gujaf-76	222	2	more than 55.8%	PERCENT
gujaf-76	223	1	20.6%	PERCENT
gujaf-76	223	2	0.080	CARDINAL
gujaf-76	224	1	4.17%	PERCENT
gujaf-76	224	2	37.5%	PERCENT
gujaf-76	225	1	3	CARDINAL
gujaf-76	225	2	about 27.7%	PERCENT
gujaf-76	226	1	0.272	CARDINAL
gujaf-76	227	1	0	CARDINAL
gujaf-76	227	2	zero	CARDINAL
gujaf-76	227	3	some years	DATE
gujaf-76	227	4	1.262%	PERCENT
gujaf-76	227	5	about 126%	PERCENT
gujaf-76	228	1	2	CARDINAL
gujaf-76	228	2	1.62 0.617	CARDINAL
gujaf-76	228	3	1.43	CARDINAL
gujaf-76	228	4	1.21	CARDINAL
gujaf-76	228	5	1.15 0.871	CARDINAL
gujaf-76	228	6	vif 1.35 gusau journal of accounting	ORG
gujaf-76	228	7	2	CARDINAL
gujaf-76	228	8	3, april	DATE
gujaf-76	228	9	2021 11	DATE
gujaf-76	228	10	13	CARDINAL
gujaf-76	228	11	2020	DATE
gujaf-76	228	12	multocollineariy	GPE
gujaf-76	228	13	4	CARDINAL
gujaf-76	229	1	less than 10	CARDINAL
gujaf-76	229	2	greater than 4	CARDINAL
gujaf-76	230	1	2	CARDINAL
gujaf-76	230	2	less than 4	CARDINAL
gujaf-76	231	1	3	CARDINAL
gujaf-76	231	2	16.21	CARDINAL
gujaf-76	231	3	63.59 68.55	CARDINAL
gujaf-76	231	4	0.000 0.005 0.000 0.000	MONEY
gujaf-76	231	5	13	CARDINAL
gujaf-76	231	6	2020	DATE
gujaf-76	231	7	3	CARDINAL
gujaf-76	234	1	3	CARDINAL
gujaf-76	234	2	2	CARDINAL
gujaf-76	234	3	less than 0.05	CARDINAL
gujaf-76	234	4	5%	PERCENT
gujaf-76	235	1	4	CARDINAL
gujaf-76	235	2	chen-shapiro qh*	PERSON
gujaf-76	235	3	77	CARDINAL
gujaf-76	235	4	0.0001	CARDINAL
gujaf-76	235	5	0.2000 env	MONEY
gujaf-76	235	6	0.0001	CARDINAL
gujaf-76	235	7	77	CARDINAL
gujaf-76	235	8	0.0001	CARDINAL
gujaf-76	235	9	13	CARDINAL
gujaf-76	235	10	2020	DATE
gujaf-76	235	11	4	CARDINAL
gujaf-76	235	12	chen-shapiro qh*	PERSON
gujaf-76	239	1	4	CARDINAL
gujaf-76	239	2	less than 0.0001	CARDINAL
gujaf-76	239	3	greater than 0.2	CARDINAL
gujaf-76	240	1	less than 0.0001	CARDINAL
gujaf-76	240	2	0.005	CARDINAL
gujaf-76	241	1	less than 0.005	CARDINAL
gujaf-76	241	2	5%	PERCENT
gujaf-76	242	1	0.2	CARDINAL
gujaf-76	242	2	5%	PERCENT
gujaf-76	245	1	gusau journal of accounting	ORG
gujaf-76	245	2	2	CARDINAL
gujaf-76	245	3	3, april	DATE
gujaf-76	245	4	2021 12	DATE
gujaf-76	245	5	5	CARDINAL
gujaf-76	245	6	f(3	ORG
gujaf-76	245	7	69	DATE
gujaf-76	245	8	6.48	CARDINAL
gujaf-76	245	9	0.04	CARDINAL
gujaf-76	245	10	7.32	CARDINAL
gujaf-76	246	1	0.0006	CARDINAL
gujaf-76	247	1	0.424	TIME
gujaf-76	247	2	13	CARDINAL
gujaf-76	247	3	2020	DATE
gujaf-76	247	4	ramsey	PERSON
gujaf-76	247	5	5(a	CARDINAL
gujaf-76	249	1	ramsey	PERSON
gujaf-76	249	2	6.48	CARDINAL
gujaf-76	249	3	0.0006	CARDINAL
gujaf-76	249	4	5%	PERCENT
gujaf-76	250	1	5(b	CARDINAL
gujaf-76	250	2	pagan lagrangian	ORG
gujaf-76	252	1	chi2	ORG
gujaf-76	252	2	0.04	CARDINAL
gujaf-76	252	3	0.424	CARDINAL
gujaf-76	252	4	5%	PERCENT
gujaf-76	256	1	7.32	CARDINAL
gujaf-76	256	2	5%	PERCENT
gujaf-76	258	1	6	CARDINAL
gujaf-76	258	2	roa coef	PERSON
gujaf-76	263	1	95%	PERCENT
gujaf-76	264	1	.008	CARDINAL
gujaf-76	264	2	0.05	CARDINAL
gujaf-76	264	3	.328	CARDINAL
gujaf-76	264	4	1.89	CARDINAL
gujaf-76	264	5	.259	CARDINAL
gujaf-76	264	6	1.12	CARDINAL
gujaf-76	265	1	0.001 -.509	PERCENT
gujaf-76	265	2	0.36	CARDINAL
gujaf-76	265	3	.064	DATE
gujaf-76	265	4	2	CARDINAL
gujaf-76	265	5	wald chi 2	PERSON
gujaf-76	265	6	2	CARDINAL
gujaf-76	265	7	13	CARDINAL
gujaf-76	265	8	2020	DATE
gujaf-76	265	9	6	CARDINAL
gujaf-76	265	10	nigeria	GPE
gujaf-76	266	1	roa	PERSON
gujaf-76	267	1	6	CARDINAL
gujaf-76	267	2	0.008	CARDINAL
gujaf-76	267	3	0.961	CARDINAL
gujaf-76	267	4	2	CARDINAL
gujaf-76	267	5	3, april	DATE
gujaf-76	267	6	2021 13	DATE
gujaf-76	267	7	nigeria	GPE
gujaf-76	268	1	0.961	CARDINAL
gujaf-76	269	1	nigeria	GPE
gujaf-76	270	1	agu	ORG
gujaf-76	270	2	amedu	ORG
gujaf-76	270	3	2018	DATE
gujaf-76	270	4	asoquaoa et al	PERSON
gujaf-76	271	1	2018	DATE
gujaf-76	273	1	0.127	CARDINAL
gujaf-76	273	2	0.05	CARDINAL
gujaf-76	274	1	0.05	CARDINAL
gujaf-76	274	2	5%	PERCENT
gujaf-76	274	3	nigeria	GPE
gujaf-76	277	1	kabir et al	PERSON
gujaf-76	278	1	2019	DATE
gujaf-76	278	2	al	ORG
gujaf-76	279	1	2017	CARDINAL
gujaf-76	279	2	amer	PERSON
gujaf-76	279	3	othman	PERSON
gujaf-76	279	4	2012	DATE
gujaf-76	281	1	nigerian	NORP
gujaf-76	282	1	two	CARDINAL
gujaf-76	282	2	nigeria	GPE
gujaf-76	283	1	0.323	CARDINAL
gujaf-76	284	1	0.264	CARDINAL
gujaf-76	284	2	5%	PERCENT
gujaf-76	284	3	nigeria	GPE
gujaf-76	285	1	three	CARDINAL
gujaf-76	286	1	0.320	CARDINAL
gujaf-76	286	2	0.001	CARDINAL
gujaf-76	286	3	1%	PERCENT
gujaf-76	286	4	nigeria	GPE
gujaf-76	287	1	6	CARDINAL
gujaf-76	287	2	2	CARDINAL
gujaf-76	287	3	0.554	CARDINAL
gujaf-76	288	1	about 55%	PERCENT
gujaf-76	288	2	nigeria	GPE
gujaf-76	289	1	57.22	CARDINAL
gujaf-76	289	2	0.000	CARDINAL
gujaf-76	289	3	1%	PERCENT
gujaf-76	291	1	nigeria	GPE
gujaf-76	292	1	5	CARDINAL
gujaf-76	292	2	nigeria	GPE
gujaf-76	294	1	nigeria	GPE
gujaf-76	295	1	2	CARDINAL
gujaf-76	295	2	3, april	DATE
gujaf-76	295	3	2021 14	DATE
gujaf-76	298	1	the nigerian stock exchange	ORG
gujaf-76	300	1	abbas	PERSON
gujaf-76	300	2	a., & olatoro	ORG
gujaf-76	300	3	f.	PERSON
gujaf-76	300	4	2018	DATE
gujaf-76	301	1	nigeria	GPE
gujaf-76	302	1	journal of accounting and management	ORG
gujaf-76	302	2	1(1	CARDINAL
gujaf-76	302	3	2937	CARDINAL
gujaf-76	303	1	agu	ORG
gujaf-76	303	2	s. i.	PERSON
gujaf-76	303	3	j. m. a.	PERSON
gujaf-76	303	4	2018	DATE
gujaf-76	304	1	nigeria	GPE
gujaf-76	305	1	international journal of scientific & engineering research	ORG
gujaf-76	305	2	9(11	CARDINAL
gujaf-76	305	3	1195-1202	DATE
gujaf-76	306	1	amacha	GPE
gujaf-76	306	2	e. b.	PERSON
gujaf-76	306	3	2017	CARDINAL
gujaf-76	307	1	malaysian	NORP
gujaf-76	308	1	asian	NORP
gujaf-76	308	2	4	CARDINAL
gujaf-76	308	3	2	CARDINAL
gujaf-76	308	4	55	CARDINAL
gujaf-76	309	1	ameer	PERSON
gujaf-76	309	2	r., & othman	ORG
gujaf-76	309	3	r.	NORP
gujaf-76	309	4	2012	DATE
gujaf-76	311	1	journal of business ethics	ORG
gujaf-76	311	2	108	CARDINAL
gujaf-76	311	3	61	CARDINAL
gujaf-76	312	1	a. i.	PERSON
gujaf-76	312	2	dada e. t.	PERSON
gujaf-76	312	3	2018	DATE
gujaf-76	313	1	nigeria	GPE
gujaf-76	313	2	international journal of business & law research	ORG
gujaf-76	313	3	6(3	CARDINAL
gujaf-76	313	4	1-10	CARDINAL
gujaf-76	314	1	o. o. k.	PERSON
gujaf-76	314	2	2013	DATE
gujaf-76	316	1	iosr journal of business and management	ORG
gujaf-76	316	2	30	CARDINAL
gujaf-76	317	1	bowers	ORG
gujaf-76	317	2	t.	GPE
gujaf-76	317	3	2010	DATE
gujaf-76	319	1	15(3	CARDINAL
gujaf-76	319	2	249	CARDINAL
gujaf-76	320	1	burhan, a. h. n., & rahmanti	ORG
gujaf-76	320	2	w.	PERSON
gujaf-76	320	3	2012	DATE
gujaf-76	321	1	journal of economics	ORG
gujaf-76	321	2	ventura	GPE
gujaf-76	321	3	257	CARDINAL
gujaf-76	322	1	deegan	ORG
gujaf-76	322	2	2000	DATE
gujaf-76	323	1	mcgraw hill	ORG
gujaf-76	324	1	deegan	PERSON
gujaf-76	324	2	2002	DATE
gujaf-76	326	1	15	CARDINAL
gujaf-76	326	2	282	CARDINAL
gujaf-76	327	1	e. stanila	PERSON
gujaf-76	327	2	l.	PERSON
gujaf-76	327	3	2015	DATE
gujaf-76	328	1	romania	GPE
gujaf-76	329	1	7	CARDINAL
gujaf-76	329	2	2513	CARDINAL
gujaf-76	330	1	b.	PERSON
gujaf-76	330	2	b., & petros	ORG
gujaf-76	330	3	s. s.	PERSON
gujaf-76	330	4	2007	DATE
gujaf-76	332	1	17(4	CARDINAL
gujaf-76	332	2	385	CARDINAL
gujaf-76	333	1	gusau journal of accounting	ORG
gujaf-76	333	2	2	CARDINAL
gujaf-76	333	3	3, april	DATE
gujaf-76	333	4	2021 15	CARDINAL
gujaf-76	333	5	ferrell	ORG
gujaf-76	333	6	o. c.	PERSON
gujaf-76	333	7	gonzalez	PERSON
gujaf-76	333	8	t. l.	PERSON
gujaf-76	333	9	hult	PERSON
gujaf-76	333	10	g. t. m.	PERSON
gujaf-76	333	11	i.	PERSON
gujaf-76	333	12	2010	DATE
gujaf-76	334	1	29(1	CARDINAL
gujaf-76	334	2	9396	DATE
gujaf-76	336	1	2012	DATE
gujaf-76	337	1	schweser	ORG
gujaf-76	337	2	cfa	ORG
gujaf-76	337	3	1	CARDINAL
gujaf-76	337	4	3	CARDINAL
gujaf-76	337	5	freeman	PERSON
gujaf-76	337	6	r. e.	PERSON
gujaf-76	337	7	1984	DATE
gujaf-76	338	1	pitman publishing inc	ORG
gujaf-76	338	2	l. l.	PERSON
gujaf-76	338	3	safitri	GPE
gujaf-76	338	4	r. h., & yuliani	ORG
gujaf-76	338	5	a.	PERSON
gujaf-76	338	6	2019	DATE
gujaf-76	339	1	indonesia	GPE
gujaf-76	340	1	sriwijaya international journal of dynamic economics	ORG
gujaf-76	340	2	3(1	CARDINAL
gujaf-76	342	1	2011	DATE
gujaf-76	345	1	2013	DATE
gujaf-76	347	1	https://www.globalreporting.org/pages/default.aspx gunarsih	PERSON
gujaf-76	347	2	t., & ismawati	ORG
gujaf-76	347	3	2018	DATE
gujaf-76	350	1	2(1	CARDINAL
gujaf-76	350	2	9	CARDINAL
gujaf-76	351	1	hubbard	PERSON
gujaf-76	351	2	2009	DATE
gujaf-76	353	1	18	CARDINAL
gujaf-76	353	2	177	CARDINAL
gujaf-76	354	1	kabajeh	PERSON
gujaf-76	354	2	m. a.	PERSON
gujaf-76	354	3	ahmed	PERSON
gujaf-76	354	4	f. n.	PERSON
gujaf-76	354	5	2012	DATE
gujaf-76	355	1	jordanian	NORP
gujaf-76	356	1	international journal of humanities	ORG
gujaf-76	357	1	2(11	CARDINAL
gujaf-76	357	2	115	CARDINAL
gujaf-76	357	3	120	CARDINAL
gujaf-76	357	4	kabir	GPE
gujaf-76	357	5	y. i.	PERSON
gujaf-76	357	6	ibrahim	PERSON
gujaf-76	357	7	r.	NORP
gujaf-76	357	8	magaji	PERSON
gujaf-76	357	9	sulaiman m. h.	PERSON
gujaf-76	357	10	2019	DATE
gujaf-76	358	1	nigeria	GPE
gujaf-76	359	1	journal of accounting and management	ORG
gujaf-76	359	2	nigerian defence academy	ORG
gujaf-76	359	3	kaduna	GPE
gujaf-76	359	4	nigeria	GPE
gujaf-76	360	1	2(2	CARDINAL
gujaf-76	360	2	121	CARDINAL
gujaf-76	361	1	kasbun	PERSON
gujaf-76	361	2	n. f.	PERSON
gujaf-76	361	3	b. h., & ong	ORG
gujaf-76	361	4	t. s.	GPE
gujaf-76	361	5	2016	DATE
gujaf-76	362	1	malaysian	NORP
gujaf-76	364	1	8(4	CARDINAL
gujaf-76	364	2	7893	DATE
gujaf-76	365	1	b., & kustra	ORG
gujaf-76	365	2	a.	PERSON
gujaf-76	365	3	2016	CARDINAL
gujaf-76	367	1	10, 00129	DATE
gujaf-76	367	2	10.1051/1000129e3sconf/2016	CARDINAL
gujaf-76	367	3	manokaran	GPE
gujaf-76	367	4	k. r.	PERSON
gujaf-76	367	5	ramakrishnan	GPE
gujaf-76	367	6	s. s., & soehod	PERSON
gujaf-76	367	7	2018	DATE
gujaf-76	369	1	8	CARDINAL
gujaf-76	369	2	913–932	CARDINAL
gujaf-76	370	1	martirosyan	ORG
gujaf-76	370	2	e., & vashakmadze	ORG
gujaf-76	370	3	t.	GPE
gujaf-76	370	4	2013	DATE
gujaf-76	371	1	6th	ORDINAL
gujaf-76	371	2	the euromed academy of business	ORG
gujaf-76	371	3	july	DATE
gujaf-76	371	4	10781087	DATE
gujaf-76	372	1	m. w.	PERSON
gujaf-76	372	2	& van engelen	ORG
gujaf-76	372	3	j. m.	PERSON
gujaf-76	372	4	2012	DATE
gujaf-76	373	1	london	GPE
gujaf-76	374	1	naz	PERSON
gujaf-76	374	2	ijaz	PERSON
gujaf-76	374	3	f.	PERSON
gujaf-76	374	4	2016	CARDINAL
gujaf-76	375	1	pakistan	GPE
gujaf-76	376	1	5(01	CARDINAL
gujaf-76	376	2	81–94	CARDINAL
gujaf-76	377	1	ndukwe	PERSON
gujaf-76	377	2	m., & nwakanma g. (	ORG
gujaf-76	377	3	2018	DATE
gujaf-76	378	1	nigeria	GPE
gujaf-76	378	2	asian	NORP
gujaf-76	378	3	7(1	CARDINAL
gujaf-76	378	4	1-13	DATE
gujaf-76	378	5	malekian	NORP
gujaf-76	378	6	k.	PERSON
gujaf-76	378	7	l., & bagheri	ORG
gujaf-76	378	8	2012	DATE
gujaf-76	379	1	https://www.globalreporting.org/pages/default.aspx gusau journal of accounting	ORG
gujaf-76	379	2	2	CARDINAL
gujaf-76	379	3	3, april	DATE
gujaf-76	379	4	2021 16	DATE
gujaf-76	379	5	the tehran stock exchange	ORG
gujaf-76	380	1	international journal of business and commerce	ORG
gujaf-76	380	2	1(9	CARDINAL
gujaf-76	380	3	166	CARDINAL
gujaf-76	381	1	d. k.	PERSON
gujaf-76	381	2	muthalib	ORG
gujaf-76	381	3	d. a.	PERSON
gujaf-76	381	4	azis	GPE
gujaf-76	381	5	m. i.	PERSON
gujaf-76	381	6	m. (	PERSON
gujaf-76	381	7	2018	DATE
gujaf-76	383	1	the international journal of engineering and	ORG
gujaf-76	384	1	7(3	CARDINAL
gujaf-76	384	2	6	CARDINAL
gujaf-76	384	3	doi:10.9790/1813-0703010614	DATE
gujaf-76	385	1	siew	PERSON
gujaf-76	385	2	r. y. j.	PERSON
gujaf-76	385	3	m. c. a.	PERSON
gujaf-76	385	4	d. g.	PERSON
gujaf-76	385	5	2013	DATE
gujaf-76	386	1	2(1	CARDINAL
gujaf-76	386	2	6	CARDINAL
gujaf-76	386	3	27	DATE
gujaf-76	386	4	http://dx.doi.org/10.1108/20466091311325827.	GPE
gujaf-76	387	1	whetman	PERSON
gujaf-76	387	2	l. l.	PERSON
gujaf-76	387	3	2017	CARDINAL
gujaf-76	391	1	yahaya	PERSON
gujaf-76	391	2	o. a.	PERSON
gujaf-76	391	3	2018	DATE
gujaf-76	392	1	nigeria	GPE
gujaf-76	392	2	journal of environmental	ORG
gujaf-76	392	3	403	CARDINAL
gujaf-76	393	1	gusau journal of accounting	ORG
gujaf-76	393	2	2	CARDINAL
gujaf-76	393	3	3, april	DATE
gujaf-76	393	4	2021 17	DATE